Assume a company produces and sells only two products-14,000 units of Product A and 6.000 units of Product 8 . The selling prices are $65 per unit for Product A and $96 per unit for Product B. Product A's direct materials and direct labor costs per unit are $30 and $12, respectively. Product B's direct materials and direct labor costs per unit are $34 and $15, respectively. The company uses a plantwide overhead rate based on direct labor dollars. It is considering implementing an activity-based costing (ABC) system that allocates all of its manufacturing overhead to thece cost pools. The following additional information is avallable for the company as a whole and for Products A and B : The company's plantwide overhead rate is closest to